Country Spain
Currency Euro
EU Member State Yes
Standard VAT rate 21%
Reduced VAT rate 4%/ 10%
VAT registration limit for established businesses Nil
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 35000 Euros
VAT return filing periods Monthly / Quarterly
Annual returns Yes
Intrastat thresholds: dispatches and arrivals 400000 Euros for dispatches/ 400000 Euros for arrivals
EC Sales Lists frequency Monthly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses For non EU countries with a reciprocal agreement with Spain
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses Yes
Statute of limitations 4 years